Indoor air quality is a public health priority. The Indoor Air Quality Guideline Values (VGAI) provide a health benchmark to protect the population exposed to indoor environments. In 2005, the French Agency for Environmental and Occupational Health Safety (Afsset) and the Scientific and Technical Center for Building (CSTB) formed a working group to propose IQAGs for pollutants deemed priorities in France, particularly formaldehyde. The working group thus compiled a summary of formaldehyde concentrations measured in indoor air in France, health effects, international or national guideline values, as well as toxicological reference values. A critical analysis of these values led the working group to propose two VGAI for formaldehyde, protecting against both eye and nasal irritation and nasopharyngeal cancers: 50 μg/m³ for 2 hours of exposure and 10 μg/m³ for chronic exposure.